LIMEDEV: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LIMEDEV
Largest movements
- Cash +€18,516
up €18,516 (+9.8%), from €189,529 to €208,045
mainly Net result for the year (+€21,996) and Depreciation (+€1,246)
- Reserves +€22,250
up €22,250 (+15.1%), from €147,150 to €169,400
- Gross operating margin -€19,409
down €19,409 (-37.1%), from €52,369 to €32,959
- Taxes -€4,994
down €4,994 (-34.3%), from €14,564 to €9,570
- Depreciation -€916
down €916 (-42.4%), from €2,162 to €1,246
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,230 | €250,575 | +€20,345 | +8.8% |
| Fixed assets | 21/28 | €1,483 | €2,541 | +€1,058 | +71.4% |
| Tangible fixed assets | 22/27 | €1,483 | €2,541 | +€1,058 | +71.4% |
| Furniture and vehicles | 24 | €1,414 | €2,541 | +€1,127 | +79.7% |
| Other tangible fixed assets | 26 | €69 | - | -€69 | |
| Current assets | 29/58 | €228,748 | €248,034 | +€19,286 | +8.4% |
| Amounts receivable within one year | 40/41 | €36,544 | €37,128 | +€584 | +1.6% |
| Trade receivables | 40 | €14,542 | €14,300 | -€242 | -1.7% |
| Other amounts receivable | 41 | €22,002 | €22,828 | +€826 | +3.8% |
| Cash at bank and in hand | 54/58 | €189,529 | €208,045 | +€18,516 | +9.8% |
| Deferred charges and accrued income | 490/1 | €2,675 | €2,861 | +€187 | +7.0% |
| Total equity and liabilities | 10/49 | €230,230 | €250,575 | +€20,345 | +8.8% |
| Equity | 10/15 | €209,053 | €230,216 | +€21,163 | +10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,150 | €169,400 | +€22,250 | +15.1% |
| Distributable reserves | 133 | €147,150 | €169,400 | +€22,250 | +15.1% |
| Profit (loss) carried forward | 14 | €55,703 | €54,616 | -€1,087 | -2.0% |
| Amounts payable | 17/49 | €21,178 | €20,359 | -€818 | -3.9% |
| Amounts payable within one year | 42/48 | €21,178 | €20,359 | -€818 | -3.9% |
| Financial debts | 43 | €389 | €623 | +€234 | +60.1% |
| Credit institutions | 430/8 | €389 | €623 | +€234 | +60.1% |
| Trade debts | 44 | €4,914 | €6,085 | +€1,171 | +23.8% |
| Suppliers | 440/4 | €4,914 | €6,085 | +€1,171 | +23.8% |
| Taxes, remuneration and social security | 45 | €11,162 | €8,938 | -€2,225 | -19.9% |
| Taxes | 450/3 | €8,076 | €5,145 | -€2,930 | -36.3% |
| Remuneration and social security | 454/9 | €3,087 | €3,792 | +€706 | +22.9% |
| Other amounts payable | 47/48 | €4,712 | €4,714 | +€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,162 | €1,246 | -€916 | -42.4% |
| Other operating charges | 640/8 | €550 | €567 | +€17 | +3.1% |
| Gross operating margin | 9900 | €52,369 | €32,959 | -€19,409 | -37.1% |
| Operating profit (loss) | 9901 | €49,657 | €31,146 | -€18,511 | -37.3% |
| Financial income | 75/76B | €1,074 | €900 | -€174 | -16.2% |
| Recurring financial income | 75 | €1,074 | €900 | -€174 | -16.2% |
| Financial charges | 65/66B | €538 | €480 | -€58 | -10.8% |
| Recurring financial charges | 65 | €538 | €480 | -€58 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €50,192 | €31,566 | -€18,626 | -37.1% |
| Income taxes | 67/77 | €14,564 | €9,570 | -€4,994 | -34.3% |
| Profit (loss) for the period | 9904 | €35,629 | €21,996 | -€13,633 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,629 | €21,996 | -€13,633 | -38.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.